D_IMPLCT_FNNCL_LSS

Where, for [simple_tooltip content='FNNCL_LSS; As defined in point 5(134) to (135) of Annex A to Regulation (EU) No 549/2013. Under IFRS or compatible National GAAP, it corresponds to finance lease as defined in IAS 17.']Financial leases[/simple_tooltip]:

– [simple_tooltip content='CNNCTD_FCTRNG_ID; An identifier to establish the relation with the factoring operation. This variable contains the Instrument unique identifier of the related factoring operation (i.e. the instance of the cube Factoring)']Connected factoring operation identifier[/simple_tooltip] is by default null
– [simple_tooltip content='IS_CRDT_LN_OTHR_RV_CRDT; As defined in Regulation 2016/867 of the European Central Bank (ECB/2016/13), Annex IV.']Is credit line other than revolving credit[/simple_tooltip] is by default Not applicable (0)
– [simple_tooltip content='RPYMNT_RGHTS; Classification of credit exposures according to the creditors rights to claim the repayment of the exposure. On domand or at short notice']Repayment rights[/simple_tooltip] is by default [simple_tooltip content='Instruments subject to repayment rights other than on demand or at short notice.']Other (2)[/simple_tooltip]
– [simple_tooltip content='IS_RVLVNG_LN; As defined in Regulation (EU) No 1071/2013, Annex II, Part 2.']Is revolving loan[/simple_tooltip] is by default Not applicable (0)
– [simple_tooltip content='SBRDNTD_DBT; Identification of subordinated debt. Subordinated debt instruments provide a subsidiary claim on the issuing institution that can only be exercised after all claims with a higher status (e.g. deposits/loans) have been satisfied.']Subordinated debt[/simple_tooltip] is by default [simple_tooltip content='The instrument is not a subordinated debt in accordance with the Table in Annex II to Regulation (EU) No 1071/2013 (ECB/2013/33).']Non-subordinated debt (2)[/simple_tooltip]
– [simple_tooltip content='TYP_INSTRMNT; Classification of the instrument according to the type of contractual terms agreed between the parties.']Type of instrument[/simple_tooltip] is Finance leases (80)

Scheme dependencies:

Transformation Scheme ID

D_IMPLCT_FNNCL_LSS

Description

Derivation of the variables with implict value for “Financial leases”

Classification

Phase Type Subtype Related entity
Preparation Derivation Implicit LN

Natural language

Where, for Financial leases:

– Connected factoring operation identifier is by default null
– Is credit line other than revolving credit is by default Not applicable (0)
– Repayment rights is by default Other (2)
– Is revolving loan is by default Not applicable (0)
– Subordinated debt is by default Non-subordinated debt (2)
– Type of instrument is Finance leases (80)

Scheme dependencies:

VTL Syntax

0 FNNCL_LSS_E := FNNCL_LSS [calc null as "CNNCTD_FCTRNG_ID"];
1 FNNCL_LSS_E := FNNCL_LSS_E [calc "0" as "IS_CRDT_LN_OTHR_RV_CRDT"];
2 FNNCL_LSS_E := FNNCL_LSS_E [calc "2" as "RPYMNT_RGHTS"];
3 FNNCL_LSS_E := FNNCL_LSS_E [calc "0" as "IS_RVLVNG_LN"];
4 FNNCL_LSS_E := FNNCL_LSS_E [calc "2" as "SBRDNTD_DBT"];
5 FNNCL_LSS_E := FNNCL_LSS_E [calc "80" as "TYP_INSTRMNT"];